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    1. Home
    2. Money
    3. Business tax
    4. Employment related securities
    HMRC internal manual

    Employee Tax Advantaged Share Scheme User Manual

    From:
    HM Revenue & Customs
    Published
    26 August 2015
    Updated:
    14 October 2024 - See all updates
    1. Back to contents
    2. ETASSUM20000

    ETASSUM28000 - Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Contents

    1. ETASSUM28100
      Supplementary and defined terms: Introduction
    2. ETASSUM28110
      Supplementary and defined terms: Jointly owned companies
    3. ETASSUM28120
      Supplementary and defined terms: Associated company
    4. ETASSUM28130
      Supplementary and defined terms: 鈥橰elevant employment鈥�
    5. ETASSUM28140
      Supplementary and defined terms: Retirement as a 'good leaver'
    6. ETASSUM28150
      Supplementary and defined terms: Shares 鈥檆easing to be subject to the plan鈥�
    7. ETASSUM28160
      Supplementary and defined terms: 鈥橤ood leaver鈥�: No charge on shares ceasing to be subject to the plan in certain circumstances
    8. ETASSUM28170
      Supplementary and defined terms: Market value
    9. ETASSUM28180
      Supplementary and defined terms: Market value 鈥� definition in plan rules
    10. ETASSUM28190
      Supplementary and defined terms: Minor definitions
    11. ETASSUM28200
      Supplementary and defined terms: Index of defined terms
    12. ETASSUM28210
      Supplementary and defined terms: SIP Review Document
    13. ETASSUM28220
      Supplementary and defined terms: Specimen SIP rules
    14. ETASSUM28230
      Supplementary and defined terms: Specimen SIP trust deed
    15. ETASSUM28240
      Supplementary and defined terms: SIP specimen partnership share agreement
    16. ETASSUM28250
      Supplementary and defined terms: SIP specimen free share agreement
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